Tax Dept. Can’t Adjust Refund After Arrears Settled Under Amnesty Scheme: Bombay High Court

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Tax Dept. Can’t Adjust Refund After Arrears Settled Under Amnesty Scheme: Bombay High Court

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Published on

10/03/2026

By Mariya Paliwala

Tax Dept. Can’t Adjust Refund After Arrears Settled Under Amnesty Scheme: Bombay High Court

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The Bombay High Court has held that the department could not adjust the refund against tax dues that had already been settled under an amnesty scheme. The Bench of Justices G. S. Kulkarni and Aarti Sathe has observed that retaining tax without authority of law would violate Article 265 of the Constitution, which mandates that…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Tax Dept. Can’t Adjust Refund After Arrears Settled Under Amnesty Scheme: Bombay High Court

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